Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2016

Sales And Use Tax Law

CHAPTER 7. OVERPAYMENTS AND REFUNDS

Article 3. Recovery of Erroneous Refunds

Section 6961

6961. Erroneous refunds; actions. (a) The Controller may recover any refund or part thereof that is erroneously made and any credit or part thereof that is erroneously allowed in an action brought in a court of competent jurisdiction in the County of Sacramento in the name of the people of the State of California.

(b) As an alternative to subdivision (a), the board may recover any refund or part thereof that is erroneously made and any credit or part thereof that is erroneously allowed. In recovering any erroneous refunds or credits, the board, in its discretion, may issue a deficiency determination in accordance with Article 2 (commencing with Section 6481) or Article 4 (commencing with Section 6536) of Chapter 5. Except in the case of fraud, the determination shall be made within three years from the last day of the month following the quarterly period in which the board made its certification to the Controller that the amount collected was in excess of the amount legally due.

History.—Stats. 1994, Ch. 903, in effect January 1, 1995, added subdivision letter designation (a) before first paragraph, substituted "that" for "which" after "thereof" twice in the first paragraph, and added subdivision (b).

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